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Given Stock at start Raw materials N57 000 Work... - JAMB Accounting 2007 Question

Given:
Stock at start:
Raw materials................N57 000
Work-in-progress.............N42 000
Finished goods...............N71 000

Purchase of raw materials amount to N81 000, direct labour is N38 000 and factory overhead N29 000.

Calculate the prime cost?
A
N176 000
B
N170 000
C
N167 000
D
N156 000
correct option: a
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